This research dealt with shedding light on the nature of material misrepresentations, in addition to knowing the extent to which the quality of accounting information systems contributes to reducing material misrepresentations On the theoretical side, a number of sources were relied upon in dealing with the research problem and presentation of the topic, while in the practical side, it was relied on the questionnaire form, where the research sample was (accountants and auditors), where 50 forms were distributed and 50 were received, and the data was analyzed and hypotheses tested through the program Statistical spss to show the relationship between the variables. The research reached a number of conclusions, the most important of which is the accounting information system works to reduce the cases of fraud and error that the accounting information is exposed to.
Background: Oral diseases persist to be a major health problem all over the world. Various bacteria and fungi are found to be the possible pathogensresponsible for the oral diseases. Moringa oleifera it is an extraordinary nutritious vegetable tree with many different uses. These leaves have high medicinal value. In the present study, antibacterial and antifungal activities of aqueous extracts of plant Moringa oleifera in comparison to chlorohexidene gluconate and deionized water were determined. Materials and methods: The leaves of plant of Moringa oleifera were collected from College of Pharmacy; Baghdad, Iraq. Tested microorganism (bacterial and fungal) was isolated from different clinical specimens. In-vitroantimicrobial activity was pe
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By optimizing the efficiency of a modular simulation model of the PV module structure by genetic algorithm, under several weather conditions, as a portion of recognizing the ideal plan of a Near Zero Energy Household (NZEH), an ideal life cycle cost can be performed. The optimum design from combinations of NZEH-variable designs, are construction positioning, window-to-wall proportion, and glazing categories, which will help maximize the energy created by photovoltaic panels. Comprehensive simulation technique and modeling are utilized in the solar module I-V and for P-V output power. Both of them are constructed on the famous five-parameter model. In addition, the efficiency of the PV panel is established by the genetic algorithm
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This research is presented experimental and numerical investigations of composite concrete-steel plate shear walls under axial loads to predicate the effect of both concrete compressive strength and aspect ratio of the wall on the axial capacity, lateral displacement and axial shortening of the walls. The experimental program includes casting and testing two groups of walls with various aspect ratios. The first group with aspect ratio H/L=1.667 and the second group with aspect ratio H/L=2. Each group consists of three composite concrete -steel plate wall with three targets of cube compressive strength of values 39, 54.75 and 63.3 MPa. The tests result obtained that the increase in concrete compressive strength results in increasing
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Basketball is one of the most popular and popular games that have a large audience both globally and locally because of the magic it contains in terms of performance. For this sport to be a success, fundamental factors must exist and these factors is the referee. The referee plays a large and important role in the success of the game and the establishment and application of rules.The research aimed at identifying the effect of special on the development of referee's physical abilities. The researcher used the experimental method. The subjects were (12) first class basketball referees. The researcher recommended using special exercises due to their great role in developing the physical abilities of first class basketball referees
Zirconia ceramic restoration (ZCR) has a higher fracture incidence rate than metal ceramic restoration. Different surface treatments were used to improve fracture performance of ZCR such as grit blasting (GB) by aluminium oxide powder. This type of surface treatment generate residual stresses on veneering ceramic causing crack initiation and ending with a fracture. In order to overcome the stress generated by GB, zirconia surface coating is used as a surface treatment to improve fracture resistance and to accommodate stresses along the ZCR layers. Fifty zirconia ceramic crowns were fabricated and divided according to the type of surface treatment into three groups; the first group is (ZG), involving 20 cores were coated with a mixture of pa
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In this research we have been studied the 3rd order spherical aberration for an optical system consisted of obscured circular aperture with non central circular obscuration through the calculation of point spread function (P.S.F) in presence of the obscuration in the center and comparing the obtained results with that results of moving obscuration far away from the center, where the results showed significant improvement for(P.S.F) value. The study was done of different obscurities ratios in addition to the different 3rd order spherical aberration values (W40=0.25 ,0.5 ,0.75 ,1 ).
In real conditions of structures, foundations like retaining walls, industrial machines and platforms in offshore areas are commonly subjected to eccentrically inclined loads. This type of loading significantly affects the overall stability of shallow foundations due to exposing the foundation into two components of loads (horizontal and vertical) and consequently reduces the bearing capacity.
Based on a numerical analysis performed using finite element software (Plaxis 3D Foundation), the behavior of model strip foundation rested on dry sand under the effect of eccentric inclined loads with different embedment ratios (D/B) ranging from (0-1) has been explored. The results display that, the bearing capacity of st
... Show MoreGiardia lamblia is the worldwide most common intestinal protozoan parasite. It was indicated that Giardia is the most important agent that causes acute and chronic diarrhea in infants, young children and travelers. The aim was to detect the influence of host HLA alleles on the susceptibility to infection with G. lamblia in a sample of Iraqi patients. A total of (40) patients with giardiasis aged (14-39) years were registered. All of them were symptomatic and (40) healthy individuals matched age and sexes were included as controls. All patients were prepared to stool examination to detect G. lamblia and eliminated other pathogens, as well as human leukocyte antigen (HLA) class II alleles (DRB1) typing. The most common detected alleles in pat
... Show MoreThe reduction of vibration properties for composite material (woven roving E-glass fiber plies in thermosetting polyester matrix) is investigated at the prediction time under varied combined temperatures (60 to -15) using three types of boundary conditions like (CFCF, CCCF, and CFCC). The vibration properties are the amplitude, natural frequency, dynamic elastic moduli (young modulus in x, y directions and shear modulus in 1, 2 plane) and damping factor. The natural frequency of a system is a function of its elastic properties, dimensions, and mass. The woven roving glass fiber has been especially engineered for polymer reinforcement; but the unsaturated thermosetting polyester is widely used, offering a good balance of vibration p
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